A laser processing method which can highly accurately cut objects to be processed having various laminate structures is provided. An object to be processed comprising a substrate and a laminate part disposed on the front face of the substrate is irradiated with laser light L while a light-converging point P is positioned at least within the substrate, so as to form a modified region due to multiphoton absorption at least within the substrate, and cause the modified region to form a starting point region for cutting. When the object is cut along the starting point region for cutting, the object 1 can be cut with a high accuracy.